Exploring Attitude, Difficulty and Subjective Norms of Non-Major Undergraduates in Learning Accounting Principles: Ways Forward

Exploring Attitude, Difficulty and Subjective Norms of Non-Major Undergraduates in Learning Accounting Principles: Ways Forward

Corina Joseph¹, Siti Aimi Mohamad Yasin²*, Nur Izyan Ismail³, Azura Ahmad⁴, Nabilah Zulkfili⁵

^1,2,3,4 Faculty of Accountancy, Universiti Teknologi MARA

⁵Tunku Abdul Rahman University of Management and Technology

*Corresponding author

DOI: https://dx.doi.org/10.47772/IJRISS.2025.9020169

Received: 30 January 2025; Accepted: 04 February 2025; Published: 08 March 2025

ABSTRACT

Accounting course is offered by numerous non-major accounting programs in higher education institutions all over the world.  Hence, the first objective of this paper is to explore attitude, difficulty and subjective norms of non-major accounting undergraduates in one of the public universities in Sarawak, Malaysia. The second objective is to explore ways of improvements in learning the accounting course by non-major undergraduates. A modified questionnaire was distributed in Semester March 2024.  More than 40% of the respondents, in terms of attitude agreed on the accounting course is interesting, fun, relevant, stimulating and hard. In addition, the understanding can be improved by coping with the concepts, getting the correct response and getting good grades in assessment. In terms of perception of difficulties faced in learning the accounting course, more than 40% of the respondents agreed on the challenges: 1) several formulas and calculations to remember; complex concepts; challenges in applying concepts, calculations, and formulas; prone to making mistakes and lack of related previous studies. In relation to the perception of subjective norms influencing accounting principles. more than 40% of non-accounting students agreed that classmates and lecturers influence their interest in the accounting course. For improvement in learning accounting course, more than 60% of the non-major students agreed on: 1) The use of detailed working solutions to tutorial activities; 2) Additional learning support material; 3) Working with classmates during independent study time, and 4) Doing corrections to revision questions. Future research opportunities and implications are provided in this paper.

Keywords: Attitude, Difficulty, Subjective norms, Ways Improvement, Accounting Principle

INTRODUCTION

Accounting is widely recognized as a fundamental component of education, even for students pursuing non-accounting majors such as business, engineering, human resource management, public administration and others. A basic understanding of accounting principles helps non-accounting majors make informed decisions by interpreting financial data, budgeting, and managing resources effectively (Amir et al., 2022; Owusu et al., 2019). Besides, it is added value to the students in having accounting knowledge especially when they become entrepreneur as it enables them to effectively manage profitability of company (Amir et al., 2022). However, non-accounting students often view accounting as challenging and uninteresting subject that make them fear with the subject. It is consistent with study by Tandiono et al. (2022) which non-accounting students view accounting subject as numerical and boring subject, leading to a loss of interest. With today’s evolving job market, a basic knowledge of accounting is valuable for all students which can impact their perceptions and learning outcome of the course

Given the significance of accounting subject, examining the attitudes of non-major accounting students in viewing the accounting course is important. According to Knight et al. (2021), non-accounting students tend to feel anxious or worried about studying accounting because they perceive accounting as being heavily focused on mathematics which they find challenging. The reasons that led the non-accounting student’s negative attitudes among all include the prior work experience that makes them aware about the function of accounting, the influence from conversations with students who have taken the course previously and students that had a high school accounting course such as business, sciences, general arts, home economics program which impacted their attitudes towards accounting course (Knight et al.., 2021).

Besides, non-accounting students perceive the accounting courses is irrelevant to them which causes them unable to perform well in the accounting courses. Students expect the accounting course to be challenging, interesting and at the same time is useful (Tickell et al., 2012). Therefore, understanding attitudes and the difficulties faced by non-accounting students is important in developing strategies to improve the learning experience of students.

Most existing studies on non-accounting students focus on identifying the challenges faced by students and their attitudes toward accounting courses. These studies often emphasize the perceived difficulties, such as the complexity of accounting principles and numerical nature. as well as their negative attitudes, including disinterest due to the tedious nature of the subject (Amir et el., 2022; Owusu et al., 2019; Tickel et al., 2012). Unlike previous research that focuses on these issues, this study explores the social group that influences the students and examines the strategies or ways for improving learning accounting courses from the perspective of the students. By analyzing their experiences and suggestions, the paper offers actionable recommendations for enhancing the learning process.

Therefore, this paper addresses the identified research gap by going beyond identifying the difficulties and perceptions of accounting among non-accounting students. This paper investigates four main research questions: (1) What are the attitudes of non-major accounting students toward studying accounting principles? (2) What are the perceived difficulties faced by non-accounting students in learning accounting principles? (3) Who are the main social groups influencing the non-accounting students to study accounting principles and (4) What strategies can be implemented to improve their learning experience in accounting courses?

LITERATURE REVIEW

Attitudes of Non-Major Accounting Students

Past study has shown that non-major accounting students frequently view accounting as a tough, calculation-based subject with limited connection to their future careers, especially compared to accounting students. The non-major undergraduates often perceive accounting as “boring” and excessively depend on numbers, leading to weak engagement and adversely impacts both their motivation and performance (Goh & Scerri, 2016; Issa et al., 2022). These mindsets are partially derived due to minimal understanding and misconceptions, with non-major accounting students’ perception that accounting lacks functional relevance in their discipline (Tickell et al., 2012). Pauzi et al. (2021) highlighted that non-major accounting students commonly consider accounting as complex, which leads to a high failure rate relative to accounting majors. Correspondingly, Knight et al. (2021) recognized a dominant connection of accounting with complex mathematics, which can cause nervousness among non-major students, mostly those lacking a solid foundation in quantitative skills or mathematics. Conversely, Tickell et al. (2012) also revealed that non-major accounting students’ engagement can be improved once they identify the curriculum’s relevance to their professions, such as through practical learning. Bekoe et al. (2018) found that students with earlier exposure to accounting at a secondary school are more expected to have optimistic attitudes, perceiving it as a practicable career opportunity. Therefore, previous knowledge and early exposure are crucial in influencing engagement and perceptions of students toward accounting courses.

Negative perceptions of accounting are commonly derived from preconceived beliefs, such as the idea that accounting is “monotonous” and “boring”. The biased notions such as “accounting is dull and difficult” are often swayed by peer perspectives, media portrayals, and previous encounters with mathematic subjects (Goh & Scerri, 2016; Knight, 2015; Kutlu & Ozturk, 2018). Neilson’s (2022) work proposes that secondary school accounting experiences often strengthen stereotypical sights, such as accounting being strictly regulated and tedious, which students tend to bring into higher education. This external impact can generate a long-term perception that accounting is tough and not relevant for non-major accounting students, which influences their performance and motivation. This insight aligns with Roy’s (2019) discoveries, where early exposure to accounting firmly influenced students’ readiness to pursue accounting or connected fields, with numerous students reluctant due to the assumptions of an imbalanced work-life situation and the subject’s inherent difficulty. Alriyami et al. (2023) proposed that adverse preconceptions can be lessened if students know how applying accounting knowledge in real real-world. Likewise, Trout (2019) suggested that using a “continuing case” pedagogical technique not only promotes deeper understanding but also moves attitudes, proposing that contextual and active learning can support changing these preconceived views. The literature highlights the influence of previous experiences in determining these attitudes, which might demotivate students from seeing accounting as a practical career route.

Perceived Difficulties in Studying Accounting Course

Non-major accounting students encounter various challenges in accounting subjects, including struggles with mathematical principles, conceptual reasoning, and financial knowledge, as stressed by Tailab (2013). Students absent a strong basis in understanding of accounting fundamentals or mathematics often discover these courses particularly challenging (Kutlu & Öztürk, 2018), and numerous opinion accounting as unrelated to their profession aims, weakening their engagement (Pauzi et al., 2021). Lecturers highlight that the difficulties commonly contribute to rising rates of class dropouts and low performance among non-major accounting students (Murray-Sterling & Onyefulu, 2023). Specific difficulties involve specified terminology, numerical content, and complex formulas, which are mainly complicated for students lacking in mathematics or business background (Bakar et al., 2019; Goh & Scerri, 2016). Neilson (2022) indicates that introductory courses regularly highlight technical jargon and conceptual financial theories, contributing to reduced interest and confidence, specifically among students lacking experience in the field (Illias et al., 2009). These discoveries propose a requirement for stronger clarifications and a slower introduction to difficult accounting topics.

Differences in academic knowledge between major accounting students and non-major accounting students can be contributed by diverse levels of background, motivation, knowledge, and professional goals. A study by Manganaris and Spathis (2012) display that accounting students, who normally have better enthusiasm to succeed in the field, assess introductory courses more positively than non-accounting students. Contrarily, non-accounting students frequently encounter accounting with limited background and interest, perceived it as a barrier instead of an opportunity to generate necessary professional skills (Knight, 2015; Tickell et al., 2012). Bakar et al. (2019) advise that adjusting course content with non-accounting basic understanding can enhance their perceptions. Previous study demonstrates that accounting students usually have lesser mathematics anxiety and a better attraction for the subject, while non-accounting students often discover it tiresome (Darin, 2017). Experienced accounting students, also show greater assurance levels than individuals with minimal exposure, indicating to the requirement for separate teaching methods to address non-accounting students’ exceptional difficulties (Illias et al., 2009).

Effective curriculum development is crucial in creating accounting more attainable to non-accounting students. Eebo (2020) highlights that inquiry-based and project-based learning methods promote interactive learning settings, thus refining academic performance. Studies by Kutlu and Öztürk (2017) and Tailab (2013) propose that interactive student-centered approaches instead of old-style lectures to diminish perceived complexity and improve relevance for non-accounting students. Incorporating real-life applications, such as discussions and projects, could increase engagement and lighten anxiety around the accounting subject. Goh and Scerri (2016) also suggest practical learning to create accounting extra relevant, whereas Trout (2019) finds that problem-based learning significantly enhances performance and engagement. Systematics assessments and clear examination structures, as mentioned by Bakar et al. (2019), are crucial, as unclear or inconsistent valuations can worsen non-accounting students’ difficulties. Engaged learning techniques are revealed to increase satisfaction and happiness (Partridge, 2011), and applying technology and case studies can create the learning experience more attractive (Yung, 2008). However, Issa et al., (2022) highlight that non-accounting student’s gain extra advantage from transparent practical applications connected to their own disciplines than from traditional approaches.

Social Influences on Decision-Making

Family expectations significantly shape students’ educational selections, specifically in the accounting field, which are often perceived as a reputable and stable profession with practical work prospects. This influence is more noticeable in cultures where accounting is regarded as a respected career. Bekoe et al. (2018) discover that students with a supportive family are more motivated to pursue accounting-related fields, although they are non-accounting majors, indicating family expectations play an important role in career feasibility. Studies by Tailab (2013) and Neilson (2022) show that family support encourages students, involving non-accounting students, to pursue accounting program due to perceived career security and economic benefits. Nonetheless, further specific study is required to recognize how family influence affects non-accounting students’ willingness to learn accounting.

Peer influence strongly influences non-accounting students’ attitudes to accounting, as students frequently trust on peer insights and colleagues who have enrolled in accounting courses, forming their expectations and preconceptions. Optimistic peer involvements can inspire interest in the course, whereas unfavorable reaction can lead to negative biases, affecting openness to accounting (Neilson, 2022; Knight et al., 2021). Goh and Scerri (2016) advise that higher institutions could promote supportive environments by executing peer-assisted programs, which senior students guide non-accounting students, offering learning support and realistic insights to address prejudices about accounting’s complexities and math-heavy nature. Goh and Scerri (2016) also reported that friends and classmates were the main sources of inspiration, particularly when sharing positive and successful experiences in accounting.

Cultural and social expectations around education and profession routes can influence students’ views of accounting courses, with regions recognizing accounting as a prestigious or economically steady profession that repeatedly generating external burdens for students to participate with it positively (Kutlu & Öztürk, 2017; Bekoe et al., 2018). In contrast, where accounting is perceived as boring or excessively technical, students may engage it skeptically. Study on how the cultural norms precisely influence non-accounting students is limited, emphasizing a gap for future research to explore regional differences in insights of accounting and their effect on non-accounting students’ academic choices (Neilson, 2022).

The influence of instructors on student perceptions and performance in non-accounting courses is well evidenced in the literature, highlighting the significance of engagement, teaching style, and flexible approaches to encounter various student needs. Research by Manganaris and Spathis (2012) and Partridge (2011) highlights that effective lecturers who produce an interactive and engaging learning atmosphere can help reduce anxiety and promote a more positive sight of accounting. Kutlu and Öztürk (2017) emphasize the essential for instructors to implement an interactive teaching and student-oriented approach that integrates the latest changes in accounting, using current technology and interactive learning techniques, such as applications and project, to increase engagement. Yung (2008) also stresses that accounting educators should adjust their teaching approaches to cater students with diverse educational and linguistic backgrounds, suggesting curriculum updates to coordinate with these needs. Thus, these studies underpin the crucial role of a flexible teaching style carried out by instructor in influencing positive attitudes and successful results for non-accounting students.

Approaches such as mnemonic devices, critical thinking practices, interactive discussions, and real-life case studies are suggested to generate learning more enjoyable and accessible, predominantly for non-accounting students who may discover the accounting subject intimidating (Eebo, 2020). Study shows that mnemonic devices, such as acronyms, can substantially enhance non-accounting students’ perspectives and achievement in accounting, a field frequently regarded as difficult and complex to retain. Abd Rahim (2018) argues that mnemonics improve motivation by creating more understandable accounting concepts, changing students’ insights toward supportive and positive engagement with accounting subject. Rodzi et al. (2021) found that mnemonic methods enhanced understanding and memory in financial reporting, with students using acronyms achieving a better result on tests and feeling more assured. Similarly, Ramadhani et al. (2023) revealed that mnemonic learning techniques increased memory retention, highlighting the potential of mnemonics to aid students memorizing critical sequences and processes in accounting. Studies from different areas (Rahimi & Yusop, 2024; Malar & Kumar, 2020; Ni & Hassan, 2019) disclose similar advantages, indicating that mnemonics improve students’ memory and learning achievements with minimal extra effort. Thus, mnemonic methods in accounting learning not only improve memory but also allow a deeper understanding of accounting concepts and promoting to a positive learning environment.

The literature displays that non-accounting students’ perceptions of accounting are frequently formed by external influences, negative stereotypes, and limited previous experience, leading to opinions of the course as tough and irrelevant. Differences in inspiration and learning approaches between accounting and non-accounting students worsen these challenges, proposing a need for culturally contextualized and educationally differentiated approaches to enhance engagement in non-accounting students. Study shows that approaches like practical learning and peer mentoring approach are capable, yet more exploration is required into institutional and cultural factors that impact non-accounting students’ engagement with accounting. Tailored learning approaches could improve their perceptions and experiences in accounting courses.

METHODOLOGY

This study was conducted involving non-major students taking introductory accounting course in several programs at University X, a public university located in Sarawak, Malaysia. The programs are Diploma in Public Administration, Diploma in Office Management and Technology, Diploma in Computer Science and Diploma in Tourism Management. These academic programs offer the introductory accounting course as part of the study plan. In addition, the syllabus content of the accounting course is similar across the four programs. The questionnaire consists of several sections: i) Section A (demographic profile of the respondents);  ii) Section B  (Students’ Attitude Toward an Accounting Course); iii) Section C (Students’ Perception on Difficulty in Learning the Accounting Course); Section D  (Subjective Norms Influencing Accounting Principles ) and Section E (Ways for improvement in Studying Accounting Course) using 5-point Likert scale 1= strongly disagree (SD), 2 = disagree (D), 3 = neutral (N), 4 = agree (A), and 5 = strongly agree (SA). The items were mostly taken from Goh and Scerri (2016) for items from Sections B, C and D. The difference between this paper and Goh and Scerri’s (2016) work is that this paper is using the questionnaire survey to collect data. Meanwhile, Goh and Scerri’s (2016) work used interview to collect data All the 15 items in Section E are newly developed in this paper, indicating the contribution of this paper. The questionnaires were distributed to all 156 students Semester March 2024. However, only 121 of the students responded. To achieve the objectives in this paper, the frequency analysis was conducted.

RESULTS AND DISCUSSION

Demographic Profile

Table 1 presents the demographic profile of non-accounting students enrolled in the accounting course, offering valuable insights into the participants’ composition. Most of the students (40.50%) are enrolled in the Diploma in Public Administration program, making it the most represented program. This is followed by Diploma in Computer Science (23.14%) and Diploma in Tourism Management (19.01%). The Diploma in Office Management and Technology program is the lowest proportion with 17.36%. Out of the total respondents, 82.6% are female, while only 17.4% are male. Regarding ethnicity, the sample consists of 56.2% Malay students and 43.8% Bumiputera Sarawak such as Iban Bidayuh and others. The balanced representation of both ethnic groups highlights a diverse cultural mix among the students.

The previous education of students reveals that 86.8% of the students hold the Malaysian Certificate of Education (Sijil Pelajaran Malaysia – SPM) qualification, while 13.2% come from a Pre-Diploma background. The students’ parents’ income indicates that most come from lower- to middle-income households. Specifically, 28.9% of the parents’ income earn less than RM2,000 per month, and 39.7% earn between RM2,000 to RM5,000. A smaller proportion of students come from higher-income families, with 24.8% showing income of parents between RM5,001 to RM10,000. Only 4.12% and 2.48% of the students come from families earning between RM10,001 and RM15,000 and RM15,001 and RM20,000 respectively.

Table 1 Demographic Profile

Reliability Analysis

Table 2 summarizes the reliability analysis of the four elements examined in this paper. Cronbach’s alpha is a measure of internal consistency to check how closely related a set of items are as a group (Chua, 2006). Based on the Table 2, all four elements in the study have acceptable to excellent internal consistency, with Cronbach’s Alpha values ranging from 0.750 to 0.917. This suggests that the measurement scales used for assessing students’ attitudes, perceptions, subjective norms, and ways for improvement are reliable and consistent.

Table 2 Reliability Analysis

DISCUSSION ON FOUR ELEMENTS

i) Students’ Attitude Toward an Accounting Course

This section presents the result of non-accounting students’ attitudes in learning accounting courses. Their attitudes discuss the challenges they perceive and the opportunities they gain from mastering the subject.

Table 3  Students’ Attitude Towards Studying Accounting Principles

Table 3 presents a descriptive analysis of students’ attitudes toward an accounting course which shows more than 40% of the respondents agree:

• The accounting course is interesting to learn. (56.20%)
• The accounting course is fun to learn. (44.63%)
• The accounting course is highly relevant to learn. (59.20%)
• The accounting course is stimulating to learn. (40.50%)
• The accounting course is confusing/hard to understand. (46.28%)
• They can understand better if they can understand and cope with the concepts. (79.34%)
• They can understand better if they can get the correct response. (71.07%)
• I can understand better if my performance on tests or quizzes is good. (68.60%)

Besides, more than 30% of respondents disagree that:

• The accounting course is enjoyable to learn because of the numbers. (30.66%)
• The accounting course is not hard to learn. (34.71%)

Most students (79.34%) believe they can better comprehend the accounting course if they effectively grasp and manage the accounting concepts. This result highlights the importance of building a strong foundation in basic accounting principles and concepts to ensure students perform well and feel more comfortable learning the subject (Sampaio et. al., 2024). In addition, students find it highly valuable to receive accurate and timely responses from their lecturers to cater their questions and challenges. Clear and detailed feedback plays a key role in helping students to identify typical mistakes, overcome difficulties, clarify confusion, improve their understanding of complex accounting concepts and conduct regular self-assessments (Terblanche & Lubbe, 2024; Stegman & Malan, 2016). Therefore, students have a better understanding when they perform well in tests and quizzes as they can connect theoretical knowledge to practical application with the proper explanations and guidance from the lecturers. This suggests a strong link between clear feedback and academic performance.

The students had mixed opinions on whether the accounting course feels tedious or repetitive, with 65.29% voting this statement as neutral. This finding in line with research by Goh and Scerri (2016) revealed only limited students expressed that accounting courses is tedious or repetitive because students generally hold more positive attitudes toward learning the subject. Our findings also reveal that there are two statements that most students express disagree that the accounting course is enjoyable to learn due to its focus on numbers and it is not hard to learn. Students find accounting courses difficult because it has a lot of numbers, formulas and calculations. Besides, numbers can be confusing and overwhelming for students because accounting is more than just adding and subtracting. It also involves understanding complex accounting concepts such as assets liabilities and others. Additionally, accounting uses various technical jargon like depreciation and accruals which can be unfamiliar to non-accounting students, resulting in an extra barrier to learning accounting courses (Sampaio et al., 2024).

ii) Students’ Perception of Difficulties Faced in Learning the Accounting Course

This section explores the perception of students on the difficulties they encounter in learning accounting course. Table 4 presents a descriptive analysis of students’ perception on difficulty of accounting course.

Table 4   Students’ Perception on Difficulty in Learning the Accounting Course

Based on the Table 4, more than 40% of non-accounting students agree:

• There are several formulas and calculations to remember in the accounting course. (61.98%)
• The concept in accounting courses is complex. (44.63%)
• There are challenges in applying concepts, calculations, and formulas. (57.02%)
• It is prone to making mistakes in the accounting course. (64.46%)
• They have a lack of related previous studies. (54.55%)

On the other hand, more than 30% of non-accounting students express disagree that:

• They have little fluency in English. (38.84%)
• They have learning difficulties e.g. dyslexia. (65.29%)
• The time scheduled for accounting is not appropriate. (47.11%)
• They have difficulties when the teaching style is quite mechanical (33.06%)
• They are struggling to learn double-entry accounting. (32.23%)
• They are struggling to decide whether to debit or credit an account. (45.45%)
• They would not take this course if it is not compulsory. (33.06%)

The majority of students acknowledge that they are prone to making mistakes in the accounting course which requires an understanding of the technical aspect of accounting practices. Students also agree that it is challenging for them to remember formulas and calculations especially if the students are not used to dealing with numbers. Additionally, students agreed that applying concepts, calculations and formulas presents challenges in learning accounting course. These findings are in line with research by Goh and Scerri (2016), which highlighted key challenges, such as difficulty in memorizing numerous formulas and calculations and the complexity of applying accounting concepts. Most students perceive accounting as a challenging course due to its heavy emphasis on calculations, numerous formulas, and complex concepts that require high precision, which increases the likelihood of mistakes or errors.

Therefore, detailed instruction and consistent practice are important. Besides, students can understand and memorize the formula but struggle to apply it when answering the questions during tests and quizzes. Rodzi et al. (2021) discovered that using acronyms helped boost students’ memory by allowing them to picture and remember the connection between different concepts and theories. By using acronyms to create simple and memorable keywords, students could organize and understand concepts better, which supported their ability to remember and apply what they learned (Rodzi et. al., 2021). In addition, active learning methods such as problem-based learning are crucial role in helping students apply concepts more effectively by connecting theory with real-world practice (Stanley & Marsden, 2012). This hands-on approach shows students how accounting concepts are relevant in industry.

Based on Table 4, the students expressed less concern in several specific areas indicating that they face minimal challenges in learning accounting courses. For instance, they disagreed that they have limited fluency in English showing that language is not a significant barrier for them to learn accounting (Rossouw, 2018). Similarly, they disagreed with experiencing learning difficulties such as dyslexia showing that the challenges are not common among them. The students also disagreed that the accounting course schedule was inappropriate, showing that the learning period fit well with the student’s needs. Additionally, they disagreed that struggling to adapt to the teaching style is quite mechanical and learning double-entry accounting was difficult because they feel comfortable with interactive teaching methods used by the lecturers in class (Marriott, 2004). The students have confidence in determining the debit or credit for the business transactions. They also disagreed that they would not enrol in the course unless it was compulsory. These results reveal that most non-accounting students feel confident about certain aspects of learning accounting course such as the teaching approach by respective lecturers, their English fluency, and the structured course schedule.

iii) Subjective Norms Influencing Studying Accounting Principles

This section explores external influences that affect students’ interest in studying accounting. Table 5 shows the descriptive analysis of subjective norms influencing accounting studies respectively.

Table 5  Frequency Analysis of Subjective Norms Influencing Studying the Accounting principles

Based on the result, more than 40% of non-accounting students agree that:

• Classmates influence their interest in the accounting course. (41.32%)
• The lecturer influences their interest in the accounting course. (60.33%)

Unlike, more than 30% of the students disagree that:

• The past teachers influence their interest in the accounting course. (46.28%)
• The seniors influence their interest in the accounting course. (49.59%)

The results show that most students acknowledge that the lecturer has the strongest influence on their interest in learning accounting courses followed by the influence of classmates. Additionally, more than 30% of students express disagree that the past teachers and seniors had the least influence their interest in learning accounting courses. These findings support the research by Goh and Scerri (2016) highlighted that classmates were a major influence among social groups affecting their interest in accounting studies followed by lecturers, family and industry representatives. This influence came from classmates’ opinions about the subject, especially when they spoke negatively and positively about it, and from how classmates affected their performance.

This research found that lecturers have the greatest influence on students’ interest in accounting studies, highlighting their pivotal role in motivating students to learn. They have the greatest influence on whether students become motivated to learn and engage with the subject matter. The findings show that it is essential for lecturers to connect with their students, as this active interaction can greatly enhance students’ engagement and commitment to their accounting studies which can promote a more positive sight of accounting (Manganaris & Spathis, 2012; Partridge, 2011). The lecturers also have a significant impact on students because of their enthusiasm for both the subject and the teaching process. The lecturers’ enthusiasm and its active teaching methods make students keen to attend class, whereas a lack of enthusiasm would likely make the class dull and uninteresting (Goh & Scerri, 2016; Kalinowski, 2024). Additionally, the influence of peers suggests that creating study groups and encouraging teamwork can improve students’ learning experiences in accounting.

iv) Ways for Improvement

This section identifies ways for improvement that students believe the strategies could improve their learning experience in accounting course. Table 6 presents a frequency analysis of the students’ suggested ways for improvement. In relation to students’ difficulties in the accounting course, it is crucial to identify approaches that can enhance their understanding of the accounting subject.

Table 6 Ways for Improvement

Based on the Table 6, more than 70% of the non-accounting students agreed that:

• The use of detailed working solutions to tutorial activities could help my understanding of the accounting course. (74.38%)
• Additional learning support material could help my understanding of the accounting course. (77.69%)
• Working with classmates during independent study time could help my understanding of the accounting course. (73.55%)
• Correct revision questions could help my understanding of the accounting course. (78.51%)

On the other hand, less than 25% of students disagree with all items listed under students’ suggested ways for improvement. This proposes that most students find these strategies helpful for enhancing their understanding of the accounting course. The low level of disagreement highlights that most students realize the value of detailed solutions, additional learning materials, interactive teaching approaches, creative methods, and peer learning in improving their academic experience.

The utilization of correct revision questions is a fundamental aspect of mastering accounting subject and was highly acknowledged by the students as it recorded the highest level of agreement among the suggested improvement strategies. Utilizing correct revision questions is a fundamental aspect of mastering accounting concepts. This finding is in line with research by Roediger and Butler (2011). In addition, revision questions to tutorials and detailed working solutions can boost students’ understanding and reinforce learning by enabling them to apply theoretical knowledge to practical questions. Research indicates that retrieval practice, which involves recalling information from memory, greatly improves students’ retention and understanding (Roediger & Butler, 2011). By regularly engaging with revision questions and reviewing proper working solutions, students can identify their mistakes and errors during revision. This process motivates them to put more effort into their studies and improve their understanding.

Following additional learning support materials and collaborative learning with classmates, students perceive that more materials and active interaction with classmates can enhance their learning experience and effective ways to understand complex concepts. According to Jordan and Samuels (2022), using interactive and diverse tools as additional materials, such as videos, digital simulations and case studies are effective in helping students understand complex accounting topics (Jordan & Samuels, 2020). Besides, collaborative learning with classmates can significantly enhance understanding, especially in accounting education. Group study allows for active peer interaction, which enables students to share insights, clarify doubts, and tackle accounting questions together. These benefits arise as students build teamwork skills, share diverse views, and reinforce their knowledge through discussion (Nsor-Ambala, 2022; Ndovela et al., 2023).

Attitude, Difficulty, Subjective Norms and Ways for Improvement by Program

An additional analysis is performed to determine differences in students’ attitudes, perceived difficulties, subjective norms, and suggested ways for improvement in learning accounting course from four diploma programs. Table 7 shows differences in students’ attitudes, perceived difficulties, subjective norms, and suggested ways for improvement in learning accounting course from four diploma programs namely Public Administration, Office Management and Technology, Computer Science and Tourism Management.

Table 7 Attitude, Difficulty, Subjective Norms and Ways for Improvement Across Different Programs

Students from Public Administration (3.42), Office Management and Technology (3.38) and Tourism Management (3.35) programs show relatively positive attitudes toward accounting courses whereas Computer Science students have a lower mean score of 2.53 indicating less favorable perceptions. This result could be due to the differences in terms of relevance in integrating accounting courses within each program’s curriculum. In terms of perceived difficulties, Office Management and Technology students record the highest mean (3.35) followed by Tourism Management (3.21) and Public Administration (3.08) while Computer Science students perceive the accounting subject as less challenging with a mean of 2.79. This is possibly due to their stronger background in quantitative skills and problem-solving skills as they frequently work with numbers in their field of study which are useful when studying accounting. The difference in students’ attitudes and perceived difficulties indicate that students’ diverse academic backgrounds should be considered when designing curriculum and teaching accounting courses (Carvalho & Almeida 2022). For instance, integrating accounting applications relevant to each field may enhance student engagement and perceived value.

The subjective norms influencing accounting studies which reflect the influence of peers, family, and educators, show consistent mean scores across programs with Office Management and Technology at 3.13, Public Administration at 3.07, Computer Science at 3.05 and Tourism Management at 2.85. This consistency suggests that external social influences on studying accounting are similarly perceived among students from different disciplines. Next, when considering ways for improving learning in accounting, Computer Science students show the highest mean score (3.94) indicating a strong interest in improvement initiatives. Office Management and Technology students report a mean of 3.75, Public Administration (3.63) and followed by Tourism Management (3.52). The high mean scores across different programs show that many students face challenges in learning accounting course and choose better ways to improve. Students agree that they prefer more practical, technology-driven, and engaging lessons with teaching methods that make accounting course easier to understand and relevant to their fields.

CONCLUSION

This paper aims to examine the attitude, difficulty, subjective norms and ways of improvements in learning the accounting course by non-major accounting undergraduates. The findings reveal that more than 40% of the respondents expressed positive attitude agreeing that the accounting course is interesting, fun, relevant, stimulating and hard. Additionally, their understanding can be improved by mastering the concepts, getting the correct response and getting good grades in assessment. However, they also identified several difficulties in learning the accounting course where more than 40% of the respondents agreed on the challenges including the need to remember multiple formulas and calculations, complex concept; difficulties in applying concepts, calculations, and formulas; prone to making mistakes and lack of related previous studies.

In relation of subjective norms influencing accounting principles, more than 40% of non-accounting students acknowledged that classmates and lecturers influence their interest in the accounting course. For improvement in their learning experience, more than 60% of the non-major students agreed on several strategies through using detailed working solutions for tutorials, access additional learning support material, working with classmates during independent study time and doing corrections to revision questions. These findings emphasize important areas for improving the learning experience and overcoming the challenges encountered by non-accounting students.

The implication of this study suggests that the need for curriculum design and teaching methods in accounting could be adapted to better serve non-accounting students by using examples relevant to their fields and innovative teaching methods like gamification, simulations or problem-based learning. Gamification is an approach of making the learning experience more interesting and engaging such as board game and card game. This approach encourages students to participate in classroom and provide better understanding of the accounting concept.  Gamification turns the traditional learning process into motivated and interacting learning mode for example “Accounting on the Block game – AOTB (Jamaludin, ,2019) which was built from financial statements items. The application of double-entry rule was applied with colour coded to attract the viewer’s attention. Another approach in gamification is a designed gamified learning model using mobile to assess the students’ learning outcome (Kao, 2023).

Practical application concepts such as Financial Simulation Packages provide insights of real-life example in applying accounting information principals. The students are given tasks to create their own business entity with appropriate guidance. Besides simulation, Problem Based Learning (PBL) is also another modern technique to be applied. In PBL, students were provided with case-study and will resolve the case by applying all the accounting principles. To enhance their understanding and knowledge retention, the case-study could encompass issues related to their field of study, for example, if the students are from Computer Science background of study, then the case-study should be related to the field of study. This would draw more interest and enthusiasm to comprehend and be proficient in accounting principle.

Flipped classroom approach could also be applied in classroom. This approach has been a practice during the Covid pandemic as classes were conducted online. Pre-recorded lectures, videos on You-tube channels, reading materials were posted through Google Classroom and emailed to engage interactive classroom activities. Additionally, institutions might consider providing targeted support resources, such as specialized tutoring or workshops, to help these students succeed in accounting courses. Having respondents from various programs can be a limitation because different fields of study might influence the students’ perception and engagement with accounting principles. For example, finance students or business-related programs may find accounting concepts more familiar and relevant, while students from fields like science computer or arts might face greater challenges or have different levels of understanding and interest. This variety of backgrounds can make it more challenging to reach clear conclusions as attitudes and difficulties with accounting may vary widely across disciplines. As a result, the findings of this study may not fully capture the specific needs or experiences of any one group, limiting the ability to generalize the results.

Future research could focus on examining students from specific non-accounting disciplines, such as engineering, arts, or sciences, to gain a clearer understanding of their unique challenges and attitudes toward accounting courses. Besides, researchers could also conduct comparative studies across various non-accounting majors to identify discipline-specific learning needs and adapt teaching approaches accordingly.

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